ABC company has two employees. One employee is the sole owner of the company. The other employee is 35 years old and has worked over 1,000 hours for the last 3 years. This employee's salary during this period had been $68,000/year. The employees are not related. The company's net earnings for 2022 was $1.0 Million. Which of the following statements is most accurate: 

1. The employer must either provide a $6,000/year raise or offer a qualified plan to all non-highly compensate employees in order to avoid penalties under the Internal Revenue Code. 

2. An employer must provide contributions of at least $6,000/year for all qualified employees 

3. None of these choices 

4. The employer must offer a qualified plan to all non-highly compensate employees in order to avoid penalties under the Internal Revenue Code.